To count the number of cells in a filtered list using the SUBTOTAL function:

1. Select the cell where you want to display the count.
2. Type the formula
   Formula:

   "=SUBTOTAL(3,range)" 

   into the cell, replacing "range" with the range of cells you want to count. The "3" in the formula tells Excel to count visible cells only.
3. Press Enter to calculate the count.

That's it! The cell will now display the count of visible cells in the filtered list.